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STATE v. ARIZONA SAND AND ROCK CO.

No. CV-86-0540-PR.

155 Ariz. 58 (1987)

745 P.2d 116

STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. ARIZONA SAND AND ROCK COMPANY, Defendant-Appellee.

Supreme Court of Arizona, En Banc.

Reconsideration Denied November 17, 1987.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Gail H. Boyd, Asst. Atty. Gen., Phoenix, for plaintiff-appellant.

H. Jay Platt, St. Johns, for defendant-appellee.

MOELLER, Justice.

BACKGROUND AND ISSUE

Under Arizona income tax law, Arizona taxpayers are allowed to deduct from their state taxable income federal income taxes paid or accrued for that tax year. A.R.S. §§ 43-1022(11) and 43-1043(A)(5) (formerly A.R.S. §§ 43-123(C) and 43-123.05). In this case, we must fashion a method by which Arizona taxpayer Arizona Sand & Rock Company (AS & R) may calculate this deduction.

Our task...

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